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International Journal of Public Budgeting, Accounting and Finance
Published by Asosiasi Dosen Akuntansi Indonesia
ISSN : -     EISSN : 26556693     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The International Journal of Public Budgeting, Accounting and Finance (IJPBAF) publishes original research in all areas that utilizes tools from basic disciplines such as economics, statistics, psychology, social and sociology. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses economic questions in accounting, auditing, taxation, and related fields such as corporate finance, investments, capital markets, law, and information economics
Arjuna Subject : -
Articles 250 Documents
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THE EFFECT OF FIRM SIZE, FIRM OPERATING COMPLEXITY, PROFITABILITY, AND SOLVABILITY, ON AUDIT DELAY WITH PUBLIC ACCOUNTING FIRM SIZE AS MODERATING VARIABLES IN MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE Marbun, Irsan Munawir
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

the objective of the study is to analyse the effect of firm size, firm operating complexity, profitability and solvability of audit delay with public accounting firm (PAF) size as a moderating variable in manufacturing companies on the Indonesia Stock Exchange. This type of research is causal associative research. The research method uses secondary data collection techniques. The population in this study includes manufacturing companies listed on the Indonesia Stock Exchange from 2009 to 2018. The sampling method used in this study is purposive sampling. Data were processed using panel data regression analysis. The results showed that firm size had a negative and significant effect on audit delay. The complexity of the firm operations has a positive and not significant effect on audit delay. Profitability has a negative and significant effect on audit delay. Solvability has a positive and not significant effect on audit delay. PAF size is a moderating variable for the relationship between firm size, complexity of firm operations and solvability to audit delay. However, PAF size is not a moderating variable for the relationship between profitability and audit delay.
ANALYSIS OF THE EFFECT OF CAPITAL RATIO, ASSET QUALITY, EARNING, LIQUIDITY, AND SENSITIVITY TO MARKET RISK ON BANKING FINANCIAL PERFORMANCE REGISTERED IN INDONESIA STOCK EXCHANGE Simbolon, Novi Handayani
International Journal of Public Budgeting, Accounting and Finance Vol 3 No 1 (2020): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This research was conducted with the aim of testing and analysing the effect of Capital, Asset Quality, Earning, Liquidity, and Sensitivity To Market Risk ratios which are proxied by financial ratios of Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), Net Interest Margin (NIM), Operating Expenses Operating Income (OEOI or BOPO), Loan To Deposit Ratio (LDR), and Interest Rate Risk (IRR) on the financial performance of banks listed on the Indonesia Stock Exchange which is proxied by the financial ratio of Return on Assets (ROA). The population in this study were all banking companies listed on the Indonesia Stock Exchange in the period 2008 to 2018 of 22 banks and made the entire population a research sample, so that the number of observations in the study was 242 observations. Data is processed and tested through panel data regression using Eviews statistical test equipment. The results obtained in this study indicate that CAR, NPL, NIM, OEOI, LDR, and IRR simultaneously have a significant effect on ROA, whereas partially it is known that CAR and NIM have significant positive effect on ROA, NPL and OEOI significantly negative effect on ROA, LDR does not have a significant negative effect on ROA, and finally IRR has no significant positive effect on ROA.
FACTORS AFFECTING GROWTH OF PROFIT AND ITS IMPACT ON THE VALUE OF BANKING FIRMS IN INDONESIA STOCK EXCHANGE 2013-2017 Hutasuhut, Ahmad Effendy
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to analyse the factors that affect earnings growth and its impact on the firm value in banking companies listed on the Indonesia Stock Exchange in 2013-2017, namely Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), Operating Expenses on Operating Income (BOPO) and Dept to Equity Ratio (DER) and Profit Growth as intervening variables. This type of research is causal research. The population of this study is all banking companies listed on the Indonesia Stock Exchange in 2013-2017 as many as 43 companies. Sampling was done by nonprobability sampling with a total sample of 35 companies using the technique of purposive sampling. The method of data collection is carried out by downloading through the Indonesia Stock Exchange website www.idx.co.id and the website of the company concerned in the form of financial statements of banking companies in 2013-2017. The data of this study were analysed using the classical assumption test, hypothesis testing and path analysis using SPSS 24 Statistical Package for Social Science (SPSS). The results of this study indicate that simultaneous CAR, NPL, LDR, BOPO, DER and Profit Growth significantly affect Firm Value. Partially BOPO and DER have a negative and significant effect on Firm Value, while CAR and Profit Growth have a positive and not significant effect on Firm Value and NPL has a negative and no significant effect on Firm Value. Profit growth is able to mediate the relationship between NPL, BOPO and DER on the Value of Banking Companies listed on the Indonesia Stock Exchange in 2013-2017.
FACTORS AFFECTING LIQUIDITY COVERAGE RATIO (LCR) AS IMPLEMENTATION OF BASEL III IN THE BANKING SECTOR Sitepu, Risna Waty
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to examine and analyze the effect of Return On Assets (ROA), Capital Adequacy Ratio (CAR), Operational Costs to Operating Income (OCOI), Non Performing Loans (NPL), Third Party Funds (TPF) and bank size on Liquidity Coverage Ratio (LCR) in the banking sector. The population of this study are banks that are required by the Financial Services Authority to calculate and publish LCR reports on a quarterly basis in 2017-2018 which includes banks BOOK 4, BOOK 3 and foreign banks. The population of this research is 33 banks. The sample selection using purposive sampling method with the selected sample is 23 banks. Processing data using panel data regression statistical test methods. The results of this study indicate ROA, CAR, OCOI, NPL, TPF and bank size simultaneously affect LCR. NPL partially has a negative and significant effect on LCR. ROA, OCOI, TPF and bank size variables have positive but not significant effect on LCR. CAR variable has a negative but not significant effect on LCR.
THE INFLUENCE OF FREE CASH FLOW, AUDIT COMMITTEE, MANAGERIAL OWNERSHIP AND FIRM SIZE ON FIRM VALUE WITH CORPORATE SOCIAL RESPONSIBILITY AS MODERATING VARIABLE IN BASIC INDUSTRY AND CHEMISTRY SECTOR COMPANIES LISTED IN INDONESIAN STOCK EXCHANGE Nasution, Ananda Yusra
International Journal of Public Budgeting, Accounting and Finance Vol 3 No 1 (2020): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of the research was to analyze the influence of free cash flow, audit committee, managerial ownership, and firm size on firm value with Corporate Social Responsibility (CSR) as moderating variable. The population was 57 manufacture companies in basic industry and chemistry sector listed in BEI (Indonesia Stock Exchange) in the period of 2015-2017, and 40 of them were used as the samples, taken by using purposive sampling technique. The data were analyzed by using multiple linear regression analysis and residual analysis with E-views application program. The result of the research showed that free cash flow, audit committee, managerial ownership, and firm size on firm value partially and simultaneously had the influence on firm value. CSR as moderating variable could not moderate analyze the influence of free cash flow, audit committee, managerial ownership, and firm size on firm value.
FACTORS AFFECTING FIRM VALUE WITH THE SOCIAL RESPONSIBILITY OF THE COMPANY AS MODELING VARIABLES IN BANKING COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE Sitompul, Putri Lestari
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this study was to examine the effect of firm size, firm age, profitability, the proportion of independent commissioners, institutional ownership, and leverage on firm value with corporate social responsibility (CSR) as a moderating variable. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2011-2017. Sampling uses a purposive sampling method, the sample used is 19 banking companies listed on the IDX. So, the number of observations in this study were 133 observations. The type of data used is secondary data derived from financial statements. The data were analysed using multiple linear regression techniques and moderated regression analysis (MRA) using the SPSS program. The results of this study indicate that the variable firm size, profitability, the proportion of independent commissioners, institutional ownership and leverage simultaneously have a significant effect on firm value. Partially, the proportion of the board of commissioners and institutional ownership has a positive but not significant effect on firm value. Variable firm size and profitability partially have a positive and significant effect on firm value, while leverage variables partially have a negative but not significant effect on firm value. CSR moderates the influence of firm size, profitability, institutional ownership, the proportion of independent commissioners and leverage on firm value.
THE EFFECT OF COST OF PRODUCTION ON DETERMINING THE SELLING PRICE OF ARABIC COFFEE WITH EXTERNAL FAILURE COSTS AS MODERATING VARIABLES FROM FARMERS TO PT VOLKOPI INDONESIA IN TAKENGON (CENTRAL ACEH REGENCY) Yulisfan, Yulisfan
International Journal of Public Budgeting, Accounting and Finance Vol 3 No 1 (2020): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The main aims of this study is to analyse the effect of the cost of production on the determination of the selling price of ?asalan? arabica coffee with external failure costs as a moderating variable from farmers to the company. This type of research is causal associative research. The research method uses secondary data collection techniques. The population in this study all farmers in Takengon who sell the ?asalan? coffee to PT. Volkopi Indonesia in 2015 to 2018. The sampling method used in this study is to use the census method means that all farmers in Takengon who sell to the company. Data were processed using regression analysis with moderating variables using residual tests. The results of the multiple regression analysis used show that the effect of cost of production on the determination of the selling price of Arabica coffee origin simultaneously has a positive and significant effect on prices. But from the results of the study it can also be concluded that external failure costs are not able to significantly moderate the selling price.
THE EFFECT OF FIRM SIZE, FIRM GROWTH, PROFITABILITY AND CAPITAL STRUCTURE ON FIRM VALUE WITH DEVIDENT POLICY AS INTERVENING VARIABLES IN TELECOMMUNICATION COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Sutanto, Hermawan
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this study was to examine the effect of firm size, firm growth, profitability and capital structure on firm value with dividend policy as an intervening variable. The population in this study are telecommunications companies listed on the Indonesia stock exchange (IDX) for the period of 2010-2018. The method of selecting samples uses saturated or census samples. The samples used were 4 companies. The method used in this research is panel data regression method with a significance level of 5% using the common effect model (CEM). Hypothesis testing using t test, f test, and residual test. The results showed that simultaneous firm size, profitability, capital structure has a negative effect on firm value. Partially the variable firm growth, capital structure, and dividend policy have a positive and significant effect on firm value. Firm size, profitability has a positive effect on dividend policy, while partially firm growth, capital structure has a negative effect on dividend policy. Mediation Test results show that the dividend policy is not able to mediate the relationship between firm size, company growth, profitability and capital structure on firm value.
FACTORS AFFECTING PROFITABILITY WITH THE INTEREST RATE AS MODERATING VARIABLES IN BANK SUMUT Andhikatama, Andhikatama
International Journal of Public Budgeting, Accounting and Finance Vol 3 No 1 (2020): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this study is to examine the effect of the Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Operational efficiency (BOPO), Net Interest Margin (NIM), and Current Account Saving Account (CASA) partially and simultaneously to PT. Bank Sumut profitability with Bank Indonesia (BI) Rates as a moderating variable. The population of this research is the branch office of PT. Bank Sumut which has been established during the observation period from 2014 to 2018. This study uses purposive sampling. The analytical tool used is panel data regression and data processing using software Stata 13. The results of this test show that the NPL and LDR ratios have a negative effect on ROA, while the BOPO, NIM, and CASA ratios have a positive effect on ROA. BI Rates cannot moderate the relationship between the ratio of NPL, LDR, BOPO, NIM, and CASA on ROA in PT. Bank Sumut.
THE EFFECT OF PROFITABILITY, FIRM SIZE, FIRM GROWTH, AND DIVIDEND POLICY ON STOCK PRICES WITH CAPITAL STRUCTURE AS MODERATING VARIABLES Pandia, Cory
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.55 KB)

Abstract

The purpose of this study is profitability, firm size, firm growth, and dividend policy on stock prices with capital structure as a moderating variable. The population in this study are telecommunications companies listed on the Indonesia Stock Exchange in the period 2011-2018. The sample selection method uses a purposive technique. The samples used were 4 companies. The method used in this research is panel data regression method with a significance level of 5% using the common effect model (CEM). Hypothesis testing uses t test, f test, and interaction test. The results showed that partially profitability had a positive and significant effect on stock prices, while company size and dividend policy had a negative and significant effect on stock prices and company growth had a positive and not significant effect on stock prices. The second hypothesis testing shows that the capital structure is not able to moderate the relationship between profitability, firm size, and firm growth on stock prices while the capital structure is able to moderate the relationship between dividend policy on stock prices.

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